2025 (2) TMI 341

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.... Bhattacharjee, Ms. Anishkta Gupta, Mr.Mohammed Anajwalla and Mr. Chayank Bohra i/by Khaitan & Co. for the petitioner. Mr. Jitendra Mishra a/w Mr. Ram Ochani i/by Ms. Niyati Mankad for respondent no.1. Ms. Jyoti Chavan, Addl. G. P. a/w Mr. Suraj Gupte, AGP for the State. P.C. (Per M. S. Sonak, J.) :- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable imme....

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....rd respondent when making the impugned order. He submitted that the impugned order relies upon and almost verbatim reproduces the contents of another order dated 11 August 2022 made by the Deputy Commissioner, East-II Division, CGST, Gurugram. On instructions, he submitted that the petitioner was not even confronted with this order and was given an opportunity to make their submissions. 5. Ms. ....

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....e passing the Order-in-Original. 8. Ms. Chavan has her interpretation of the Circular. But, as we clarified, we are not considering rival contentions or interpretations at this stage. Suffice to state that the petitioner should have an opportunity to place the Circular dated 10 September 2024 before the 3rd respondent and persuade him regarding its applicability. A similar opportunity will also....